Water tax declaration for the 2nd quarter of 2021: who submits it
A water tax declaration is mandatory for all persons (organizations, individuals, including individual entrepreneurs) using water resources, in accordance with a license, for the following purposes (clause 1 of article 333.8, clause 1 of article 333.9 of the Tax Code of the Russian Federation):
- water intake;
- use of water area;
- application in hydropower (without water intake);
- wood alloy (in rafts and wallets).
Depending on the method of use of water bodies, different methods are introduced for assessing the taxable base, as well as the tax rate (Article 333.10, 333.12 of the Tax Code of the Russian Federation).
Objects subject to water tax
To be considered a VT payer, you must have an object of taxation (Article 333.9 of the Tax Code of the Russian Federation). It appears if you:
- take water from water bodies;
- use the water area of water bodies;
- take water for hydropower purposes.
These categories of water use require further deciphering. The use of water areas or water intake is not subject to VN in some cases established by the Tax Code of the Russian Federation. So, there will be no VN taxation if you:
- extract groundwater containing natural medicinal resources or minerals;
- take water from water bodies to eliminate natural disasters and the consequences of accidents;
- use the water area of water bodies for fishing and hunting, sailing, accommodation and parking of watercraft.
A complete list of non-taxable objects can be seen in paragraph 2 of Art. 333.9 Tax Code of the Russian Federation. If you have found your type of water use here, you do not need to fill out a VN declaration, calculate and pay taxes.
And one more category of water supply defaulters needs to be mentioned - these are companies and individual entrepreneurs using water under water use agreements or decisions on the provision of water bodies for use, concluded/adopted after the introduction of the Water Code of the Russian Federation, paragraph 2 of Art. 333.8 Tax Code of the Russian Federation.
Water tax declaration: deadline for reporting to the Federal Tax Service
Organizations and individuals (including individual entrepreneurs) report to the tax service at the end of each quarter. Tax is paid at the same frequency.
According to paragraph 2 of Art. 333.14 of the Tax Code of the Russian Federation, water tax is transferred to the budget system no later than the 20th day of the first month after the end. A similar period is provided for water tax and for filing a declaration (clause 1 of Article 333.15 of the Tax Code of the Russian Federation).
Features of the deadline for submitting the water tax return – 2020
The coronavirus pandemic has necessitated taking measures to reduce social contacts and support businesses. In this regard, the Government issued Resolution No. 409 dated 04/02/2020, according to clause 3 of which the deadlines for almost all types of reporting introduced by the Tax Code of the Russian Federation and falling for the period from March 1 to May 31, 2021, are postponed by 3 months.
Therefore, in fact, July 20, 2021 is the deadline for submitting a water tax return for the first half of 2021: no later than this date, taxpayers must report for both the 1st quarter and the 2nd quarter of 2021.
How to punish for violations
Late submission of information or complete failure to provide it is punishable. The violator will face a fine. Amount - 5% of the amount of the unpaid contribution to the budget. The minimum amount of recovery is 1000 rubles.
This is an example of filling out a water tax return for the fourth quarter of 2021:
Water tax declaration: form
The declaration form was introduced by the Federal Tax Service by Order No. ММВ-7-3 dated November 9, 2015/ [email protected] For the first time, payers reported on such a form for the 1st quarter of 2021. Since then, the form has not changed.
The declaration includes sections:
| Chapter | Content |
| Title page | Page 001 – information about the water user (to be completed by all taxpayers). Page 002 – information about the individual (not filled out by organizations and individual entrepreneurs) |
| 1 | Total amount payable by OKTMO |
| 2 | Calculation of taxable base and tax |
| 2.1 | Calculation for users collecting water. As many sections 2.1 are filled in as there are water intake facilities from the user |
| 2.2 | Calculation for other types of water resource use. As many sections 2.2 are filled in as there are water use facilities (except for the case of water intake) |
The procedure for filling out the report was approved by the same order No. ММВ-7-3/ [email protected] Let's look at filling out the declaration using an example.
Report submission deadlines ↑
Like all enterprises operating on UTII, it is necessary to submit a declaration and pay the tax no later than the 20th day of the month following the reporting period.
The report is provided at the location of the object, which is subject to tax:
| Quarter | Submission deadline |
| In the 1st | Until April 20 |
| In the 2nd | Until July 20 |
| In the 3rd | Until October 20 |
| In the 4th | Until January 20 (Article 333.14 Tax Code) |
Water tax: filling out the declaration
LLC "Gidrant" is engaged in the extraction of crude oil (OKVED code - 06.10.1) and uses the water resources of the river. Volga (Volga economic region) for the purposes of:
- water intake from underground sources for technological needs (water use type code from Appendix No. 4 to the Filling Rules - 12061; other purpose of intake - code 3 from Appendix No. 5);
- rafting of wood (use code from Appendix No. 4 – 40800).
The enterprise uses water measuring systems: the well is equipped with instruments for recording production volumes and measuring groundwater levels in accordance with the Rules for the protection of groundwater bodies, approved by Government Decree No. dated 02/11/2016.
Calculation of water tax when taking water - section 2.1 of the declaration
During the 2nd quarter of 2021, Hydrant LLC collected water in the amount of 52,523 cubic meters. m, including:
- 3,115 cu.m. m - for fire extinguishing (tax is not assessed according to clause 2, clause 2, article 333.9 of the Tax Code of the Russian Federation);
- 47,000 cu.m. m – within the limit specified by the license;
- 2,408 cu.m. m – over the limit (52,523 – 3,115 – 47,000).
Art. 333.12 of the Tax Code of the Russian Federation introduces a rate for the fence of 1,000 cubic meters. m of water:
- 348 rub. – until the limit is exceeded (Volga River basin);
- 348 x 5 = 1,740 rub. – for volumes exceeding the limit specified in the license, the rate increases 5 times.
Additionally, in 2021, the given rates are multiplied by a coefficient of 2.31 (in 2021, a coefficient of 2.01 was applied).
Let's calculate the tax for the 2nd quarter of 2021:
- 47,000 / 1,000 x 348 x 2.31 = 37,782 rubles. – within the limit;
- 2,408 / 1,000 x 1,740 x 2.31 = 9,679 rubles. – from exceeding the limit;
- 37,782 + 9,679 = 47,461 rubles. – the total amount of payment for water intake.
Calculation of water tax for timber rafting – section 2.2 of the declaration
In the 2nd quarter of 2021, Hydrant LLC melted 10.5 thousand cubic meters. m of wood along the river Volga at a distance of 60 km.
Tax rate – RUB 1,636.80. for every 100 km. In this case, the 2021 coefficient of 2.31 is also taken into account.
Let's calculate the tax for wood rafting: 10.5 x 60 / 100 x 1636.80 x 2.31 = 23,820 rubles.
How to calculate tax
All contributions are calculated as follows: the tax base is multiplied by the rate. In some cases, a correction (increasing) factor is added.
The object of taxation is water use. Natural water is used in various ways:
- fence from specific objects;
- development of water area;
- resource consumption for hydropower processes;
- exploitation of water for wood rafting.
The calculation depends on the volume of water consumed, that is, the tax base is the amount of water used under the license. Measurement is carried out in thousands of cubic meters. Each consumer of resources must install water measuring devices. If measuring equipment is not installed, calculations are carried out according to consumer standards in force in the region. In this case, the calculated value is indexed: a coefficient of 1.1 is applied to the contribution amount. The tax base is calculated separately for each operated facility and for each rate.
There is no single rate for this tax; indices vary geographically. All rates are set out in Art. 333.12 Tax Code of the Russian Federation.
For the water area:
For hydropower purposes:
For alloy wood:
The formula for calculating water tax is:
VN = base × rate (for the region according to the table) × coefficient.
Increasing coefficients are growing every year.
| Year | Coefficient |
| 2019 | 2,01 |
| 2020 | 2,31 |
| 2021 | 2,66 |
| 2022 | 3,06 |
| 2023 | 3,52 |
| 2024 | 4,05 |
| 2025 | 4,65 |
Tariffs for water supply to the population are also increasing every year. The increasing factor does not apply to settlements with citizens under water supply contracts.
| Year | Tariff, rubles per 1000 cubic meters |
| 2019 | 141 |
| 2020 | 162 |
| 2021 | 186 |
| 2022 | 214 |
| 2023 | 246 |
| 2024 | 283 |
| 2025 | 326 |
Let's look at an example of calculating water tax in 2021 for organizations:
The budgetary institution SDUSSHOR "ALLUR" takes water from an artesian well for its own purposes - for non-commercial use (purpose code - 3). ALLURE is located in the Northern Economic Region and uses water resources from the Neva River. The tax rate is 264 per 1000 cubic meters used (clause 1, part 1, article 333.12 of the Tax Code of the Russian Federation).
The license limit for using a well is 30,000 cubic meters. ALLURE used 35,000 cubic meters in the fourth quarter of 2021, the limit was exceeded by 5,000 cubic meters. For exceeding the limit, the rate is multiplied by 5 and is 1320. The coefficient in 2021 is 2.31.
The tax will be:
- contribution within the limit: 30 × 264 × 2.31 = 18,295.20 rubles;
- contribution over the limit: 5 × 1320 × 2.31 = 15,246.00 rubles.
Total water tax to be transferred to the budget: 18,295.20 + 15,246.00 = 33,541.20 rubles. We round to the whole value (everything less than 50 kopecks is reset to zero, 50 kopecks and more are equal to a whole ruble) and we get 33,541 rubles. Such a fee must be paid by SDUSSHOR "ALLUR" for the fourth quarter of 2021.
General filling rules ↑
The document can be filled out in electronic or paper format. If you are writing the report by hand, then you should use a black, blue or lilac pen. No errors or corrections using a proofreader are allowed.
If you need to make a correction, you should cross out the value and enter another one, and you need to confirm such a correction with a stamp. To fill it out correctly, you can use the Instructions approved by law.
Each line corresponds to one indicator. The numerical designation of the amount is entered in whole numbers, the text designation - in capital letters.
Content
The declaration contains the following list of pages:
| Page | Purpose |
| Title page | For information |
| 1 section | To display the tax amounts that must be paid to the tax authority office at the location of the reservoir |
| Section 2 | To display the calculation of the tax base and tax amounts for water use |
| Section 2.1 | To display the tax base and tax amounts for the use of water bodies, if water is withdrawn from a reservoir |
| 2.2 | For calculations if the water area of a reservoir is used, except for timber rafting |
| 2.3 | If the reservoir is used for hydropower purposes |
| 2.4 | When timber rafting is carried out by the taxpayer |
The first three pages must be filled out without fail for everyone, and the rest - depending on what type of water use is carried out.
Section 1
| Line | Description |
| 010 | The name of agreements on manufactured products is displayed (if a subsoil plot on a water body is used). If the calculation of amounts is carried out for objects that do not relate to the production section, then skip this point |
| 020 | KBK in accordance with the regulations of the Russian Federation, which provide for the crediting of tax funds to the account of a federal-level body |
| 030 | OKATO (OK 019-95) according to the location of the water resource, the tax on which must be paid to the state treasury in accordance with the calculated amount indicated in paragraph 020 |
| 040 | The total amount of tax for objects, which is payable according to the location of the water use object, taking into account the OKATO and KBK code. The amount is calculated by adding the indicators for each object in sections 2.1 – 2.4 |
If there are not enough lines to fill out, the necessary data is added on an additional sheet. The completeness of the information is confirmed by the signature of the person who signed the title page. The date is set.
Section 2
Contains data on all water resources that are used for water abstraction, taking into account each license (if any) regarding the target direction of the abstracted water.
Who is the payer of the water tax, see the article: who pays the water tax. Read all about the water tax here.
The presence of the use of a reservoir for different needs, which have differences in determining rates, will need to be included in section 2.1 in several copies.
The number of sheets will correspond to the number of bids applied.
| Line | Content |
| 010 | BCC, according to which the amount of taxes is credited to the account of a federal-level body |
| 020 | OKATO |
| 025 | The name of the water resource that is subject to taxation (sea, swamp, stream, etc.). If water is used from an underground source, enter the well registration number |
| 030 | Indicators that reflect information about the availability of licenses for the taxpayer for the use of water: series, numbers, type of licenses, which, when entered, are separated by the punctuation mark “;” |
| 040 | Codes for the use of water bodies, which are determined in accordance with Appendix No. 3 on water use codes |
| 050 | Enter the code for the purpose of water use of the withdrawn water, which is selected from Appendix No. 4 on codes for the purpose of water intake |
| 060 | They prescribe the limits that are established by legal acts for a given body of water and a specific intended use. If a quarterly norm is not established, then the limit must be determined as ¼ of the annual norm |
| 070 | Actual volumes of water, regardless of whether the water was used from the reservoir in the current period in accordance with the limits or water was consumed in excess of the norms |
| 080 | Volumes of water based on the fact that it was withdrawn from a taxable object during the tax period within the established standards |
| 090 | Actual volumes of water if consumption exceeded established limits. This is the difference in the amounts that are written in lines 070 – 080 |
| 100, 110 | Rate indicators in rubles per 1000 m3. 100 – within normal limits, 110 – above the limit |
| 120 | The amount of tax that is subject to transfer to the budget. This is the sum of the indicators of points 080 – 110 |
Example of filling out a declaration
Let's give an example of how the declaration will be filled out.
Chapter. 2.1
The water body from which water is drawn is located in Bureya district, Amur region. It is worth filling out one copy. The volume of water taken is 65 thousand m3, the limit is 45 thousand.
| Cell | Content |
| Line 010 | 000 1 0700 110 – KBK |
| 020 | 10215 (OKATO) |
| 025 | Bureika River |
| 030 | License code – BAG; 00010; TRV30. Let's decipher the last indicator: T - that the license was issued by the regional branch of the Ministry of Natural Resources of the Russian Federation, P - for the use of river waters, B - the goal is drinking and household water supply, 3 - water is being withdrawn, 0 - impact - in volume. |
| 040 | Code 11084, since Bureika should be classified among other rivers |
| 050 | Number 3 (for other purposes) |
| 060 | 45 (thousand m3) |
| 070 | 65 (thousand m3) |
| 080 | Set it to 45 again |
| 090 | 20 (difference between lines 070 and 080) |
| 100 | Rate – 252 (rubles per 1 thousand m3) |
| 110 | Increased bet size five times – 1260 |
| 120 | Summarized indicators – 36540 ((45 thousand * 252 rub./1 thousand m3) + (20 thousand * 1260 rub./1 thousand m3)) |
Section 2.2
This section will be filled out separately for each object. The user placed the swimming transport on an area of 2 km2 on 1 river (Zeysky district, Amur region). You need to fill out one copy.
| 010 | 000 1 0700 software |
| 020 | 10225 |
| 025 | River Zeya |
| 030 | BLG; 00004; TOABK |
| 031 | Contract details |
| 040 | Code 21110 |
| 050 | Indication of area – 2 (km2) |
| 060 | Rate – 31, 32 (thousand rubles/km2) |
| 070 | Amount in rubles – 15,660 ((2 km2 *31, 32,000 rubles/km2) : 4) |
Section 2.3
The river produced electricity - 1,400 thousand kW per hour.
| 010 | KBK is the same |
| 020 | 10228 |
| 025 | R. Ivanovka |
| 030 | BLG; 00002; TRGBV |
| 040 | 30800 |
| 050 | Electricity for the tax period – 1400 (thousand kW per hour) |
| 060 | Bet – 9, 24 |
| 070 | 12936 (1400 thousand * 9.24 rub./1000 kW) |
Section 2.4
Timber rafting was carried out (Omsk region, Tynda river), the volume of which was 7 thousand m3 of wood material, the distance was 200 km.
| 010 | The same KBK |
| 020 | 10254 |
| 030 | BLG; 00003; RPBV |
| 040 | 40700 |
| 050 | 7 |
| 060 | 200 |
| 070 | Rate – 1476 |
| 0808 | Amount – 20664 ((7 thousand m3 * 200 km * 1476 rub./1000 cubic m) : 100) |
Next, fill out section 1:
| 010 | Dash |
| 020 | KBK 000 1 0700 110 |
| 030, 040 | Indicators (amounts) of all sections are entered |
A sample of completed water tax reporting can be viewed here.
Objects, base, rates
The rules for calculating and paying tax are contained in Chapter 25.2 of the Tax Code of the Russian Federation. Methods of use recognized as taxable objects:
- collecting water from reservoirs;
- involvement of the facility in hydropower;
- use of a reservoir for transporting wood;
- use of the water area.
Article 333.9 of the Tax Code of the Russian Federation names objects from which the fee is not paid. Individuals and organizations do not pay the fee if:
- take water from an access facility that contains natural minerals and healing resources;
- the water areas they use are necessary to ensure the protection of the water body and the protection of natural resources;
- they pump water to eliminate natural disasters and ensure fire safety;
- withdraw water to support ship fitting activities;
- use water to supply institutions specializing in serving children, veterans and the disabled.
The water user, regardless of the type of activity he carries out, is required to obtain the appropriate license.
For each specific object, the base is determined individually. When using different rates, the total basis is calculated for each of them.
When water is withdrawn, the base will be the volume of resource received for a specific tax period. The indicator is recorded by special water measuring equipment. If there is no such device, the base is calculated based on the duration of operation and the productivity of the technical equipment. Sometimes the base is determined by water consumption standards.
In the case of using a water area, the base is determined based on the area of the water body, which is indicated in the license.
If the facility is involved in hydropower, the base is calculated based on the total amount of electricity generated during the reporting period.
If the object is used for timber rafting, the base is determined based on the total volume of wood and the mileage of the route (the product of these two indicators).
A complete list of rates for various economic regions and categories of water bodies is given in Article 333.12 of the Tax Code of the Russian Federation. The rate is calculated in ruble currency per 1000 m3 of resource.
If during the implementation of the activity the specified limit is exceeded, the value of the rate increases five times.
Procedure for tax payment and reporting
The tax and reporting period for water tax is a quarter; the total amount of tax is paid at the location of the taxable object quarterly no later than the 20th day of the month following the expired period. The tax return for water tax is submitted to the tax authorities at the location of the facility no later than the deadline established for payment of the tax, that is: Q1. — until 20.04, 2nd quarter. — until 20.07, III quarter — until 20.10, IV quarter. - until 20.04.
Important! Individuals and foreign organizations, in addition to submitting a declaration at the location of the facility, are required to submit a copy of the report to the tax office at the location of the authority that issued them a water use license.
Completing section 2
This section includes two subsections. Which one needs to be filled out will depend on the type of activity being carried out. They are filled out separately for each water body, OKTMO and special. permission.
If different rates apply, each rate must be calculated separately on separate sheets.
Legal entities and individuals carrying out special and/or special water use in the course of their activities, in accordance with the norms of the current legislation of the Russian Federation, must pay water tax. This type of tax refers to federal taxes; this area is regulated by Articles 333.8-333.15 of the Tax Code of the Russian Federation.
Tags: job description of the general director, coefficient, tax, expense, formula
We decide on the deadlines and place for submitting the report
The main points regarding the deadlines for submitting the VN declaration and its recipients are indicated in Art. 333.15 Tax Code of the Russian Federation:
- You must send the declaration to the inspectorate at the location of your water body;
- submission deadline - no later than the 20th day of the month following the reporting quarter.
The said article of the Tax Code of the Russian Federation details 2 more nuances concerning:
- the largest taxpayers - they need to submit a report to the inspectorate with which they are registered;
- VN payers - foreigners: they need not only to send the original declaration to the inspectorate at the location of the water body, but also send a copy of it to the authority that issued the water use license.
This concludes the explanations of the Tax Code of the Russian Federation on this issue. But what about those who use water on the territory of several municipalities (MO) within one subject of the Russian Federation? Where should they submit “water” reporting?
- according to the location of the taxpayer in this subject of the Russian Federation;
- to one of the inspectorates of this subject at the place of water use (after agreeing on the recipient of the report with the Federal Tax Service of this subject).
In such a situation, it will not be possible to transfer VN payments in a single amount. Payment orders must be issued to each municipality within the corresponding constituent entity of the Russian Federation on whose territory water bodies are used.
The procedure for calculating water tax according to the Tax Code of the Russian Federation
The taxpayer himself calculates the amount of tax payable to the budget. To calculate the water tax, you need to know the tax rate and tax base. If an enterprise has several water bodies, the total tax amount is determined as the amount of payments for each object.
The algorithm for determining the tax base depends on the type of water use and the type of the object itself:
- for hydroelectric power plants, you need to pay for the amount of hydroelectric power produced, that is, for every 1,000 kilowatt-hours of energy;
- if you use the water area, then pay for each square kilometer of the water surface (according to the water use agreement and technical documentation);
- When collecting water, you will pay for every 1,000 cubic meters of water.
Water tax rates are set depending on the type of water resource and economic region. For example:
- for the Volga River basin in the Ural economic region, the rate for water withdrawal is 294 rubles. for 1,000 cubic meters;
- and for the Ob River in the same economic region - 282 rubles. for 1,000 cubic meters of water.
In addition, the state sets water use limits, if exceeded, you will have to pay 5 times the amount. Differentiated rates and the establishment of limits make it possible to control the industrial load on water resources and stimulate economical use of natural resources.
Find out what coefficients apply to water tax rates in 2021 here.
To understand all the intricacies of calculating the water tax, we have prepared a detailed example of calculating the tax on water abstraction, taking into account the fact that the organization in question has allowed excess use.
